A bill for an act relating to county and city regulation of accessory dwelling units.

This bill requires Iowa counties and cities to allow at least one accessory dwelling unit (ADU) on a lot with a single-family home in permitted zoning areas. ADUs must not exceed 1,000 square feet or 50% of the main house's size (whichever is larger), excluding unfinished basements, and cannot face stricter rules in common interest communities than for single-family homes. Local governments may only restrict ADUs in historic districts if a commission determines they conflict with the area's historical character and records the justification. Additionally, manufactured homes used as ADUs must be placed on a permanent foundation and taxed as real property.